Tamil Nadu General Sales Tax (Amendment) Act, 1986*
| [Tamil Nadu Act No. 36 of 1986] | [7th June, 1986] |
An Act further to amend the Tamil Nadu General Sales Tax Act, 1959
Be it enacted by the Legislature of the State of Tamil Nadu in the Thirty-seventh Year of the Republic of India as follows:-
* Received the assent of the Governor on the 7th June, 1986 and published in the Tamil Nadu Government Gazette, Extraordinary.
1. Short title and commencement.- (1) This Act may be called the Tamil Nadu General Sales Tax (Amendment) Act, 1986.
(2)(i) Clauses (a), (b), (d) and (e) of section 2, shall be deemed to have come into force on the 1st October, 1985.
(ii) Clause (c) of section 2 shall be deemed to have come into force on the 3rd March, 1981.
2. Amendment of the First Schedule to Tamil Nadu Act 1 of 1959.- In the First Schedule to the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959),-
(a) after item 10 and the entries reflating thereto, the following Item and entries shall be inserted, namely:-
| "10-A | Video cassette players and recorders, video cassette tapes and video computers and parts and accessories thereof. | At the point of first sale in the State. | 15" |
(b) for item 88 and the entries relating thereto, the following item and entries shall be substituted, namely:-
| "88 | (a) Cashewnut with shell. | At the point of first purchase in the State. | 5 |
| (b) Cashewnut ??? processed kernel. | At the point of first sale in the State. | 5." |
(c) in item 106, in the entries in column (2), for the expression "item 67", the expression "item 159" shall be substituted;
(d) in item 117, in the entries in column (2)-
(i) in sub-item (ii), for the words "parchment and coaled board" the words "and parchment board" shall be substituted;
(ii) after the proviso, the fallowing sub-item shall be added, namely:-
"(v) Paper and board-laminated, coated or interlined with other materials.";
(e) in item 162 in the entries in column (2), the following shall be added at the end, namely:-
"and dipping measures, metric pouring measures, conical measures, cylindrical measures, metre-scales, measuring tapes, steel yards and survey chains."